Since some years ago, spiroglycol (3,9-bis(2-hydroxy-1,1-dimethylethyl)-2,4,8,10-tetraoxaspiro[5.5]undecane) has been investigated. For example, Patent Literatures 1 to 3 disclose methods for manufacturing polyhydric alcohols having cyclic acetals, such as spiroglycol, intended for manufacturing high-purity polyhydric alcohols having cyclic acetals.